New Mexico · Statutes
Article 4
21 sections
21 sections
- N.M. Stat. § 7-4-1Short title.
- N.M. Stat. § 7-4-2Definitions.
- N.M. Stat. § 7-4-3Allocation and apportionment of income in general.
- N.M. Stat. § 7-4-4When taxable in another state.
- N.M. Stat. § 7-4-5Allocation of certain nonbusiness income.
- N.M. Stat. § 7-4-6Allocation of rents and royalties.
- N.M. Stat. § 7-4-7Allocation of capital gains and losses.
- N.M. Stat. § 7-4-8Allocation of interest and dividends.
- N.M. Stat. § 7-4-9Allocation of patent and copyright royalties.
- N.M. Stat. § 7-4-10Apportionment of business income.
- N.M. Stat. § 7-4-11Property factor for apportionment of business income.
- N.M. Stat. § 7-4-12Valuation of property for inclusion in property factor.
- N.M. Stat. § 7-4-13Determination of average value of property for inclusion in
- N.M. Stat. § 7-4-14Payroll factor for apportionment of business income.
- N.M. Stat. § 7-4-15Determination of compensation for inclusion in payroll
- N.M. Stat. § 7-4-16Sales factor for apportionment of business income.
- N.M. Stat. § 7-4-17Determination of sales in this state of tangible personal
- N.M. Stat. § 7-4-18Determination of sales in this state of other than tangible
- N.M. Stat. § 7-4-19Equitable adjustment of standard allocation or
- N.M. Stat. § 7-4-20Agreements authorized in unusual cases.
- N.M. Stat. § 7-4-21Construction of act.